DETROIT — Scammers are perpetrating a meticulous plan using church pastors and senior center employees to defraud Michigan’s elderly, Internal Revenue Service officials said Wednesday.

The con starts with “well-intentioned community leaders,” through whom the scammers gain access to the elderly, according to an IRS news release.

“This scam tricks seniors into filing tax returns to get a refund on withholding from Social Security,” IRS spokesman Luis Garcia said in the release.

“Unfortunately, these victims, like most people, do not have any withholding from their Social Security benefits,” he continued, “the return is false and honest people can be out hundreds of dollars and may subject themselves to penalties and interest charges.”

The scammers use word-of-mouth endorsements from seniors’ friends and relatives to carry out the plot, the release said.

Ads also are taken out claiming seniors can get free money from the IRS.

The agency listed a number of suspicious scenarios seniors should be wary of, including any obscure, for-profit tax organizations partnering with local churches to offer services and offers of free money with no required documentation.

Garcia said the scammers “add insult to injury” by charging a fee for their fake services.

“When the victims discover their claims are rejected, their money along with the scam promoters are long gone,” he said.

Other scenarios include:

- Claims that Treasury Form 1080 can be used to transfer funds from the Social Security Administration to the IRS enabling a payout from the IRS.

- Home-made flyers and brochures implying credits or refunds are available without proof of eligibility.

- Offers of free money with no documentation required.

- Promises of refunds for “Low Income – No Documents Tax Returns.”

- Claims for the expired Economic Recovery Credit Program or Recovery Rebate Credit.

- Advice on using the Earned Income Tax Claims based on exaggerated reports of self-employment income.

- In some cases non-existent Social Security refunds or rebates have been the bait used by the con artists. In other situations, taxpayers deserve the tax credits they are promised but the preparer uses fictitious or inflated information on the return which results in a fraudulent return.

More information can be found at irs.gov or by calling (800) 829-1040.